ANNUAL REPORT FOR GRANT COUNTY AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2025 GOVERNMENTAL FUNDS - MODIFIED CASH BASIS
ANNUAL REPORT FOR GRANT COUNTY
AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2025
GOVERNMENTAL FUNDS - MODIFIED CASH BASIS
Road Other Total
General & Bridge Jail Governmental Governmental
Fund Fund Funds Funds Funds
Beginning Balance 5,173,070.84 1,121,523.23 744,750.59 786,766.88 7,826,111.54
Revenues and Other Sources (minor level):
Taxes:
Current Property Taxes 5,454,547.45 333,259.67 501,667.05 6,289,474.17
Delinquent Property Taxes 7,984.55 509.18 8,493.73
Penalties and Interest 8,612.48 551.34 713.18 9,877.00
Telephone Tax (Outside) 45.06 45.06
Wheel Tax 276,806.17 276,806.17
Licenses and Permits 60,166.57 990.00 61,156.57
Intergovernmental Revenue:
Federal Grants 69,503.39 69,503.39
Federal Shared Revenue 4,819.17 4,819.17
State Grants 15,000.00 442,906.58 457,906.58
State Shared Revenue 522,235.53 1,510,707.63 124,787.85 2,157,731.01
Charges for Goods and Services:
General Government 211,807.69 8,838.02 220,645.71
Public Safety 144,220.82 9,732.00 153,952.82
Public Works 2,951.32 2,951.32
Health and Welfare 19,801.00 19,801.00
Culture and Recreation 2,400.00 2,216.82 4,616.82
Conservation of Natural Resources 14,072.34 14,072.34
Fines and Forfeits:
Fines 1,153.95 1,153.95
Costs 8,396.47 50.00 8,446.47
Other 372.00 372.00
Miscellaneous Revenue and Other Sources:
Investment Earnings 128,014.86 23,340.16 173,595.16 5,876.52 330,826.70
Rent 2,880.00 45.00 2,925.00
Contributions and Donations 23,589.00 65,083.00 88,672.00
Refund of Prior Year’s Expenditures 12,132.00 12,132.00
Other Miscellaneous Revenue 28,445.69 4,523.69 2,218.00 35,187.38
General Long Term Debt Issued 6,229,456.23 6,229,456.23
Insurance Proceeds 73,718.80 73,718.80
Sales of County Property 42.37 72,509.47 4,192.91 76,744.75
Total Revenue and Other Sources 6,743,303.85 2,668,065.21 6,403,051.39 797,067.69 16,611,488.14
Expenditures and Other Uses (subfunction level):
Legislative 334,638.17 334,638.17
Elections 19,454.81 19,454.81
Judicial System 39,701.13 39,701.13
Financial Administration 604,797.93 604,797.93
Legal Services 338,587.91 338,587.91
Other General Government 2,319,259.12 13,718.83 2,332,977.95
Law Enforcement 1,223,318.43 3,763.64 1,227,082.07
Protective and Emergency Services 750.00 341,548.17 342,298.17
Highways and Bridges 3,778,174.09 609,714.76 4,387,888.85
Other Public Works 5,693.59 5,693.59
Economic Assistance 78,881.77 78,881.77
Health Assistance 9,958.57 9,958.57
Social Services 100,964.24 2,185.26 103,149.50
Mental Health Services 42,720.65 42,720.65
Culture 382,252.70 26,274.05 408,526.75
Recreation 54,600.25 54,600.25
Soil Conservation 308,787.76 308,787.76
Water Conservation 29,514.12 29,514.12
Urban Development 63,589.34 63,589.34
Economic Development 37,955.72 37,955.72
Debt Service 459,338.80 459,338.80
Capital Outlay 5,182,522.83 5,182,522.83
Total Expenditures and Other Uses 5,995,426.21 3,778,174.09 5,182,522.83 1,456,543.51 16,412,666.64
Transfers In (Out) (1,634,277.60) 1,476,659.84 109,617.76 (48,000.00)
Increase/Decrease in Fund Balance (886,399.96) 366,550.96 1,220,528.56 (549,858.06) 150,821.50
Ending Fund Balance
Restricted 226,438.96 226,438.96
Assigned 2,927,431.00 1,488,074.19 1,965,279.15 10,469.86 6,391,254.20
Unassigned 1,359,239.88 1,359,239.88
Total Ending Fund Balance 4,286,670.88 1,488,074.19 1,965,279.15 236,908.82 7,976,933.04
Governmental Long-term Debt 5,725,000.00
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